Section 21. Best Judgement assessment in certain cases.-

Where an officer authorized by the State Government in this behalf is not satisfied about the correctness or completeness of the accounts kept by the Licensee or where the Licensee fails to submit any statement of accounts as required by this Act, the said officer shall after giving a reasonable opportunity to the Licensee to be heard and after taking into account all relevant materials which he may have gathered, make the assessment of the royalty payable by the Licensee to the best of his judgment and call upon the Licensee by order in writing to pay the amount of royalty so assessed on or before such date as may be specified in the order.